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A New Tax System (Tax Administration) Act 1999
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C2004C01491 C01
22 December 1999
-
30 June 2000
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Table of contents
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1 Short title
2 Commencement
3 Schedule(s)
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Schedule 1—Pay as you go (PAYG) withholding
Part 1—Amendment of the Taxation Administration Act 1953
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Division 15—Working out the amount to withhold
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Guide to Division 15
15-1 What this Division is about
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Subdivision 15-A—Working out how much to withhold
15-10 How much to withhold
15-15 Variation of amounts required to be withheld
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Subdivision 15-B—Withholding schedules and regulations
15-25 Commissioner’s power to make withholding schedules
15-30 Matters to be considered when making withholding schedules
15-35 Regulations about withholding
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Subdivision 15-C—Declarations
15-50 Declarations
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When to withhold
Part 2—Amendment of A New Tax System (Family Assistance) (Administration) Act 1999
Part 3—Application and saving
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Schedule 2—Collection and recovery rules
Part 1—Amendment of the Taxation Administration Act 1953
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Part 4-15—Collection and recovery of tax-related liabilities and other amounts
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Division 250—Introduction
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Subdivision 250-A—Guide to Part 4-15
250-1 What this Part is about
250-5 Some important concepts about tax-related liabilities
250-10 Summary of tax-related liabilities
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Subdivision 250-B—Object of this Part
250-25 Object
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Division 255—General rules about collection and recovery
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Subdivision 255-A—Tax-related liabilities
255-1 Meaning of tax-related liability
255-5 Recovering a tax-related liability that is due and payable
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Subdivision 255-B—Commissioner’s power to vary payment time
255-10 To defer the payment time
255-15 To permit payments by instalments
255-20 To bring forward the payment time in certain cases
Subdivision 255-C—Recovery proceedings
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Guide to Subdivision 255-C
255-35 What this Subdivision is about
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Operative provisions
255-40 Service of documents if person absent from Australia or cannot be found
255-45 Evidentiary certificate
255-50 Certain statements or averments
255-55 Evidence by affidavit
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Division 260—Special rules about collection and recovery
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Guide to Division 260
260-1 What this Division is about
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Subdivision 260-A—From third party
260-5 Commissioner may collect amounts from third party
260-10 Notice to Commonwealth, State or Territory
260-15 Indemnity
260-20 Offence
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Subdivision 260-B—From liquidator
260-40 Subdivision does not apply to superannuation guarantee charge
260-45 Liquidator’s obligation
260-50 Offence
260-55 Joint liability of 2 or more liquidators
260-60 Liquidator’s other obligation or liability
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Subdivision 260-C—From receiver
260-75 Receiver’s obligation
260-80 Offence
260-85 Joint liability of 2 or more receivers
260-90 Receiver’s other obligation or liability
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Subdivision 260-D—From agent winding up business for non-resident principal
260-105 Obligation of agent winding up business for non-resident principal
260-110 Offence
260-115 Joint liability of 2 or more agents
260-120 Agent’s other obligation or liability
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Subdivision 260-E—From deceased person’s estate
260-140 Administered estate
260-145 Unadministered estate
260-150 Commissioner may authorise amount to be recovered
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Division 265—Other matters
Subdivision 265-A—Right of person to seek recovery or contribution
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Guide to Subdivision 265-A
265-35 What this Subdivision is about
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Operative provisions
265-40 Right of recovery if another person is liable
265-45 Right of contribution if persons are jointly liable
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Subdivision 265-B—Application of laws
265-65 Non-application of certain taxation laws
265-70 Application of the Criminal Code
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Part 5-1—The Australian Taxation Office
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Division 353—Powers to obtain information and evidence
353-10 Commissioner’s power
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Part 5-45—Application of taxation laws to certain entities
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Division 444—Entities that are not legal persons
444-5 Partnerships
444-10 Unincorporated companies
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444-15 Superannuation funds
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Part 2—Consequential amendment of Acts
A New Tax System (Goods and Services Tax) Act 1999
Fringe Benefits Tax Assessment Act 1986
Income Tax Assessment Act 1936
Petroleum Resource Rent Tax Assessment Act 1987
Sales Tax Assessment Act 1992
Superannuation Contributions Tax (Assessment and Collection) Act 1997
Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997
Superannuation Guarantee (Administration) Act 1992
Taxation Administration Act 1953
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20-45 Offences that would otherwise be committed by a partnership or unincorporated company
Termination Payments Tax (Assessment and Collection) Act 1997
Tobacco Charges Assessment Act 1955
Wool Tax (Administration) Act 1964
Part 3—Saving provisions
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Schedule 3—Binding oral advice on income tax matters
Part 1—Amendment of the Taxation Administration Act 1953
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Part 5-5—Rulings
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Division 360—Oral rulings for individuals
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Guide to Division 360
360-1 What this Division is about
360-5 Outline of this Division
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Subdivision 360-A—Applying for an oral ruling
360-20 Application for oral ruling about your own tax
360-25 Application for oral ruling about someone else’s tax
360-30 What the application can cover
360-35 How the application is to be made
360-40 Further information may be sought
Subdivision 360-B—How the Commissioner is to deal with the application
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Exercise of powers by delegate
360-60 Delegated power must be exercised at specified place
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If the application relates only to basic categories
360-65 When Commissioner must make oral ruling
360-70 Basic categories of assessable income
360-75 Basic categories of exempt income
360-80 Basic categories of deductions
360-85 Basic categories of tax offsets
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If the application involves additional categories
360-100 When Commissioner must make oral ruling if satisfied that your tax affairs and inquiry are simple
360-105 Additional categories of assessable income
360-110 Additional categories of deductions
360-115 Additional categories of tax offsets
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If the application is successful
360-120 Making the oral ruling
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Subdivision 360-C—When Commissioner must or can refuse the application
360-140 Aspects of your tax affairs that disqualify you
360-145 Other grounds on which application must or can be refused
360-150 Assumptions in making oral ruling
360-155 Effect on oral ruling if provisions not complied with
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Subdivision 360-D—Miscellaneous
360-175 Application for oral ruling does not affect obligations and powers
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360-180 Effect on oral ruling if tax law re-enacted
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Part 2—Consequential amendment of Act
Income Tax Assessment Act 1936
170BCA Effect of oral ruling on tax other than withholding tax
170BDA Assessment of tax other than withholding tax if public and oral rulings conflict
170BDB Assessment of tax other than withholding tax if private and oral rulings conflict
170BDC Assessment of tax other than withholding tax if public, private and oral rulings conflict
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Schedule 4—Payment, ABN and identification verification system
Part 1—Amendment of the Taxation Administration Act 1953
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Part 5-30—Payment, ABN and identification verification system
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Division 400—Guide to Part 5-30
400-1 What Part 5-30 is about
400-5 The payment, ABN and identification verification system
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Division 405—Transaction reporting by purchasers
405-5 Payments to which this Division applies
405-10 Reporting requirements
405-15 Invoices produced by purchasers
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Division 410—Transaction reporting by suppliers
410-5 Payments to which this Division applies
410-10 Reporting requirements
410-15 Invoices produced by purchasers
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Division 415—Verification of suppliers’ ABNs by purchasers
415-5 Payments to which this Division applies
415-10 ABN verification requirements
415-15 Method of obtaining ABN verification
415-20 Verification applies to later payments
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Division 417—Verification of suppliers’ identities by purchasers
417-5 Payments to which this Division applies
417-10 Identity verification requirements
417-15 Method of obtaining identity verification
417-20 Verification applies to later payments
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Division 420—Penalties for not reporting or verifying
420-5 Failing to report or verify: civil penalty
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Division 425—Other matters
425-20 Constructive payment
425-25 Non-cash benefits
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425-30 Amounts to be expressed in Australian currency
Part 2—Application of amendments
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Schedule 5—TFN declarations and certain annual reports
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Part 1—Amendments
Income Tax Assessment Act 1936
202AA Definition of eligible PAYG payment
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Division 3—Quotation of tax file numbers by recipients of eligible PAYG payments
202C TFN declarations by recipients of eligible PAYG payments
202CC Making a replacement TFN declaration in place of an ineffective declaration
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202CF Payer must notify Commissioner if no TFN declaration by recipient
Social Security Act 1991
Social Security Administration Act 1999
Taxation Administration Act 1953
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16-153 Annual reports about withholding payments and reportable fringe benefits
Veterans’ Entitlements Act 1986
Part 2—Application and transitional
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Schedule 6—Shorter period of review (SPOR) taxpayers
Part 1—Income Tax Assessment Act 1936
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6AD Shorter period of review taxpayer
Part 2—Taxation Administration Act 1953
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18-100 Obligation to keep payment summary
Part 3—Application of amendments
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Schedule 7—Endorsement of deductible gift recipients
Income Tax Assessment Act 1997
30-17 Requirements for certain recipients
Subdivision 30-BA—Endorsement of deductible gift recipients
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Guide to Subdivision 30-BA
30-115 What this Subdivision is about
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Endorsement as a deductible gift recipient
30-120 Endorsement by Commissioner
30-125 Entitlement to endorsement
30-130 Applying for endorsement
30-135 Dealing with an application for endorsement
30-140 Notifying outcome of application for endorsement
30-145 Date of effect of endorsement
30-150 Review of refusal of endorsement
30-155 Checking entitlement to endorsement
30-160 Telling Commissioner of loss of entitlement to endorsement
30-165 Partnerships and unincorporated bodies
30-170 Revoking endorsement
30-175 Review of revocation of endorsement
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Government entities treated like entities
30-180 How this Subdivision applies to government entities
Subdivision 30-CA—Administrative requirements relating to ABNs
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Guide to Subdivision 30-CA
30-226 What this Subdivision is about
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Requirements
30-227 Entities to which this Subdivision applies
30-228 Content of receipt for gift
30-229 Australian Business Register must show deductibility of gifts to deductible gift recipient
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Schedule 8—Endorsing entities as exempt from income tax
Income Tax Assessment Act 1997
50-52 Special condition for items 1.1, 1.5, 1.5A and 1.5B
50-57 Special condition for item 1.5
Subdivision 50-B—Endorsing charitable entities as exempt from income tax
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Guide to Subdivision 50-B
50-100 What this Subdivision is about
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Endorsing charitable entities as exempt from income tax
50-105 Endorsement by Commissioner
50-110 Entitlement to endorsement
50-115 Applying for endorsement
50-120 Dealing with an application for endorsement
50-125 Notifying outcome of application for endorsement
50-130 Date of effect of endorsement
50-135 Review of refusal of endorsement
50-140 Checking entitlement to endorsement
50-145 Telling Commissioner of loss of entitlement to endorsement
50-150 Partnerships and unincorporated bodies
50-155 Revoking endorsement
50-160 Review of revocation of endorsement
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Schedule 9—ABNs
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Part 1—ABNs for government entities
A New Tax System (Australian Business Number) Act 1999
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Part 2—Changes relating to tax-deductible gifts
A New Tax System (Australian Business Number) Act 1999
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Part 3—Technical correction
A New Tax System (Australian Business Number) Act 1999
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Schedule 10—Pay as you go (PAYG) system of collecting income tax etc. liabilities
Part 1—Amendment of the Taxation Administration Act 1953
12-60 Payment under labour hire arrangement, or specified by regulations
45-130 Individual stops paying on basis of GDP-adjusted notional tax if he or she becomes GST registered
45-230 Liability to GIC on shortfall in quarterly instalment worked out on the basis of varied rate
45-232 Liability to GIC on shortfall in quarterly instalment worked out on the basis of estimated benchmark tax
45-233 Reduction in GIC liability under section 45-232 if shortfall is made up in later instalment
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Subdivision 45-M—How amount of quarterly instalment is worked out on basis of your estimate of your benchmark tax
45-410 Working out amount of instalment
45-415 Estimating your benchmark tax
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45-420 Credit in certain cases where amount of instalment is nil
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Part 2—Amendment of other Acts
A New Tax System (Pay As You Go) Act 1999
Income Tax Assessment Act 1936
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Schedule 11—PAYG withholding consequential amendments
Aboriginal Land Rights (Northern Territory) Act 1976
Bankruptcy Act 1966
Child Support (Registration and Collection) Act 1988
Crimes (Taxation Offences) Act 1980
Defence Act 1903
Higher Education Funding Act 1988
Income Tax Assessment Act 1936
221YHZXA Extended operation of certain provisions of the Taxation Administration Act
221YHZXB Penalty for failure to pay within time
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Division 8—Prompt recovery, through estimates and payment agreements, of certain amounts not remitted
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Subdivision B—Company failing to remit deductions, amounts withheld etc.
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222AOBA Directors to cause company to remit or to go into voluntary administration or liquidation—non-cash benefits
Income Tax Assessment Act 1997
34-5 This Division applies to employees and others
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900-135 Evidence on a payment summary
Income Tax Rates Act 1986
Public Service Act 1922
Social Security Act 1991
Taxation Administration Act 1953
Taxation (Interest on Overpayments and Early Payments) Act 1983
Veterans’ Entitlements Act 1986
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Schedule 12—Civil penalties
A New Tax System (Goods and Services Tax) Act 1999
Income Tax Assessment Act 1936
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221AZKD Notification of deferred payments
Taxation Administration Act 1953
16-45 Remission of penalty under section 16-30 or 16-40
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Part 4-25—Charges and civil penalties for failing to meet obligations
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Division 288—Electronic notification and payment
288-5 Electronic notification of BAS amounts
288-10 Penalty for non-electronic notification
288-15 Electronic payment of tax debts
288-20 Penalty for non-electronic payment
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Division 298—Machinery provisions for civil penalties
298-5 Scope of Division
298-10 Notification of liability
298-15 Due date for penalty
298-20 Remission of penalty
298-25 General interest charge on unpaid penalty
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Schedule 13—Delayed refund interest
Taxation (Interest on Overpayments and Early Payments) Act 1983
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Part IIIAA—Delayed refund interest on running balance account (RBA) surpluses
12AA Entitlement to interest for RBA surpluses after notification of BAS amount
12AB Entitlement to interest for RBA surpluses after request for remission
12AC Entitlement to interest for RBA surpluses after request for refund
12AD Period of interest for RBA surpluses
12AE Rate of interest for RBA surpluses
12AF Definitions
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Schedule 14—PAYG withholding registration
Taxation Administration Act 1953
Subdivision 16-BA—To be registered
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Registration of withholders
16-140 Withholders must be registered
16-141 Registration and cancellation
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Branch registration
16-142 Branches may be registered
16-143 Separate amounts for entities and branches
16-144 Cancellation of branch registration
16-145 Effect on branches of cancelling the entity’s registration
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Schedule 15—Consequential amendment of indirect tax law
A New Tax System (Goods and Services Tax) Act 1999
35-5 Entitlement to refund
51-60 Refunds relating to GST joint ventures
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54-65 Refunds relating to GST branches
A New Tax System (Wine Equalisation Tax) Act 1999
Taxation Administration Act 1953
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Schedule 16—PAYG instalments consequential amendments
Crimes (Taxation Offences) Act 1980
Higher Education Funding Act 1988
Income Tax Assessment Act 1936
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161AA Contents of returns of full self-assessment taxpayers
Income Tax Assessment Act 1997
Taxation (Interest on Overpayments and Early Payments) Act 1983
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Schedule 17—Savings rebate
Income Tax Assessment Act 1936
Schedule 18—Consequential amendment of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997
